Generic import licence coverage prevails where the goods fit the licence description and restrictive appendix provisions lack overriding force.

Potassium Cyanide was treated as covered by the generic REP licence description "electroplating salts and brighteners" once its use as an electroplating salt was accepted, and the extent of such use was not decisive. Paragraph 21(c) of the Import Policy Book was held not to give Appendix 3 overriding force over Appendix 17, so the specific restricted listing could not exclude the goods from the generic licence entry. The Tribunal also reiterated that subordinate quasi-judicial authorities must follow its earlier ruling on the same point. Import under the REP licences was therefore permissible.

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Issues: Whether Potassium Cyanide could be imported against the REP licences under the generic description "electroplating salts and brighteners" notwithstanding its specific mention in Appendix 3, and whether the authorities below were bound by the Tribunal's earlier decision on the same point.

Analysis: The Tribunal held that the earlier decision directly covered the controversy. It reiterated that once the use of Potassium Cyanide as an electroplating salt was accepted, the extent of such use was not decisive, and the generic entry "electroplating salts and brighteners" could include the goods. The Tribunal also held that Paragraph 21(c) of the Import Policy Book did not give Appendix 3 overriding force over Appendix 17, and therefore the specific restricted entry could not exclude the goods from the relevant generic licence entry. The Tribunal further emphasised that subordinate quasi-judicial authorities were bound to follow its earlier ruling and could not disregard it.

Conclusion: The import was held to be permissible under the REP licences, and the orders of the authorities below were set aside in favour of the assessee.

Ratio Decidendi: Where a generic import licence entry validly covers the goods and the policy does not give overriding force to the restrictive appendix against that licence scheme, the specific restricted listing cannot defeat import under the generic entry; binding precedent of the Tribunal must be followed by subordinate authorities.

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